Carlen is a cash basis taxpayer. In 2023, Carlen paid state income taxes of $12,000. In early 2024, Carlen filed the 2023 state income tax return and received a $1,200 refund. Which of the following statements is true? a. If Carlen took the standard deduction on the 2023 Federal income tax return, Carlen must include the $1,200 in the 2024 Federal gross income. b. Carlen does not have to worry about the $1,200 refund because refunds are never included in the next year's income under any circumstances. They are exempt from Federal tax. c. If Carlen took the standard deduction on the 2023 Federal income tax return, Carlen does not have to include the $1,200 in the 2024 Federal gross income. d. If Carlen itemized deductions in 2023, Carlen must amend the 2023 Federal income tax return to reduce the itemized deductions. e. If Carlen itemized deductions in 2023 on the Federal income tax return and the itemized deductions exceeded the standard deduction by at least $1,200, Carlen must include the $1,200 in the 2024 Federal gross income.